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A consultant asks how crypto rewards from staking as a validator are taxed. The DGT states that without production organisation or human resources, it is not economic activity but returns on movable capital.
Cuestión planteada Tributación de las recompensas obtenidas en criptoactivos a través del "staking".
El staking no constituye actividad económica porque la validación es automática, con recursos mínimos y depende de una elección aleatoria del protocolo. Los rendimientos obtenidos se califican como rendimientos íntegros del capital mobiliario por la cesión a terceros de capitales propios satisfechos en especie. Estos deben valorarse por su valor de mercado en euros el día de su percepción e integrarse en la base imponible del ahorro. No existe obligación de retención si los rendimientos se obtienen directamente del sistema.
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